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2023 (9) TMI 1435 - HC - Income TaxValidity of notice u/s 148 - Notice challenged on the ground that the same has been issued by the jurisdictional assessing officer and not by NFAC as required u/s 151A of the Income Tax Act, 1961 - As per detailed in office memorandum dated 20th February, 2023 being F No. 370153/7/2023-TPL issued by the CBDT section 144B of the Act lays down the role of NFAC and the units under it for the specific purpose of conduct of assessment proceedings in a specific case in a particular Assessment Year. This cannot be construed to be meaning that the JAO is bereft of the jurisdiction over a particular assessee or with respect to procedures not falling under the ambit of section 144B and since, section 144B of the Act does not provide for issuance of notice u/s 148 of the Act, there can be no ambiguity in the fact that the JAO still has the jurisdiction to issue notice u/s 148 HELD THAT - Considering the facts and circumstances of the case and submissions of the parties and in view of the aforesaid circular of the Board, as find no merit in the writ petition.
Issues involved: Challenge to notice under Section 148 of the Income Tax Act, 1961 based on jurisdictional grounds.
Summary: The High Court of Calcutta heard a writ petition challenging an impugned notice dated 11th April, 2023, issued under Section 148 of the Income Tax Act, 1961 for the assessment year 2019-20. The petitioner contended that the notice was issued by the jurisdictional assessing officer and not by the National Faceless Assessment Center as required under Section 151A of the Act. The respondent argued that the mode of service does not impact the notice's validity and referred to an office memorandum dated 20th February, 2023, issued by the CBDT. The memorandum highlighted that both the jurisdictional assessing officer and units under NFAC have concurrent jurisdiction, and section 144B of the Act outlines the roles of NFAC and its units for assessment proceedings in a specific case. The Court, considering the submissions and the circular, found no merit in the petition and dismissed it (WPO 1549 of 2023).
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